SB16 Alabama 2026 Session

Updated Feb 12, 2026

Summary

Primary Sponsor: April WeaverSenator
Republican
Session: 2026 Regular Session
Title: Taxation, Sleep in Heavenly Peace Inc., exempt from sales and use tax
Summary: SB16 would temporarily exempt Sleep in Heavenly Peace, Inc. from state sales and use taxes in Alabama for a defined period, with local exemptions possible upon approval.
What This Bill Does
The bill would remove Sleep in Heavenly Peace, Inc. from paying Alabama state sales and use taxes from October 1, 2026 through September 30, 2029. Counties and municipalities could also exempt the nonprofit from local sales and use taxes if their governments approve under Section 40-23-4.01. The act would become effective September 1, 2026.

Who It Affects
Sleep in Heavenly Peace, Inc. – would receive a temporary exemption from state sales and use taxes for 3 years.
Counties and municipalities in Alabama – could grant local exemptions for the nonprofit, reducing local tax revenue if approved.

Key Provisions
State exemption: Sleep in Heavenly Peace, Inc. is exempt from state sales and use taxes Oct 1, 2026–Sep 30, 2029.
Local exemption option: Local governments may exempt the nonprofit from county/municipal sales and use taxes upon approval under Section 40-23-4.01.
Effective date: The act becomes effective on September 1, 2026.

AI-generated summary using openai/gpt-5-nano on Feb 12, 2026. May contain errors — refer to the official bill text for accuracy.
Subjects: Taxation & Revenue